Crocodiles and bird are more closely related species as they both belong to the Archosaur clade of animals.
Crocodiles and birds have a common ancestor that lived around 240 million years ago and gave rise to dinosaurs, making them the closest living relatives of birds. Although the crocodile and birds species we see today may differ greatly in appearance and behaviour, their respiratory systems are actually fairly similar thanks to their shared origin. Crocodiles and birds both have unidirectional airflow through comparable respiratory systems, unlike you and I. As seen below, both birds and crocodiles care for their young; this behaviour was inherited from a common ancestor and is homologous.
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